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Expert and Legal Information on Financial Matters

Financial documentation (Findok)

Findok (short for financial documentation) is a comprehensive, up-to-date and free source of information on legal questions concerning tax and customs duties. This knowledge platform contains interpretation aids provided by the Federal Ministry of Finance as well as decisions by the Independent Tax Senate (UFS) on tax and customs law.

Findok can be accessed and used directly online, and there is no need to register with the service. Different search functions will help you to locate the information you require quickly and easily. Content is updated on a continuous basis.

The Federal Ministry of Finance provides legal opinions:

• Directives
• Decrees
• Information
• EAS (Express Reply Service on matters of international tax law)

The legal basis, i.e. the legal text, is not reproduced, but a link to the relevant page of the Legal Information System of the Austrian Federal Chancellery (RIS) is given.

The Independent Tax Senate hands down decisions on:

• Tax and allowances
• Customs duties, and
• The law on fiscal offences.

Further information on Findok (only available in German) can be found at:

• Findok

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